In recent years, Taiwan progress from the developing countries become developed countries. You can find out the political views from central government to local leaders that hardware construction and activity arrangements of aesthetic education.The cultural affairs in Taiwan in order to assistance who interested to investment, participation and research not only supply grants to building performing exhibition but also budget planning of “Cultural Research”. In this study is to investigate the consumer spending and participate of cultural and arts in the people who have different background and Characteristics. To integration the result and supply the information for government department, non-government organizations, and investors who interesting in arts and cultural. It’s reference the research data from Council for Cultural Affairs in this report.